A comparative income statement is given below for McKenzie Sales, Limited, of Toronto:

McKenzie Sales, Limited

Comparative Income Statement

This Year Last Year

Sales $ $7,330,000$ $ $5,570,800$

Cost of goods sold $4,710,0003,513,500$

Gross margin $2,620,0002,057,300$

Selling and administrative expenses:

Selling expenses $1,381,0001,080,000$

Administrative expenses $706,000610,500$

Total expenses $2,087,0001,690,500$

Net operating income $533,000366,800$

Interest expense $97,00086,000$

Net income before taxes $ $436,000$ $ $280,800$

Members of the company$$s board of directors are surprised to see that net income increased by only $$155,200$ when sales increased by $$1,759,200.$

Required:

$1.$ Express each year's income statement in common$-$size percentages. $($Round your percentage answers to $1$ decimal place $($i$.$e$.,0\mathrm{.}1234$ should be entered as $12\mathrm{.}3).)$